{
  "url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010/article-1",
  "json_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010/article-1.json",
  "legislation": "uksi/2010/2923",
  "legislation_title": "The Value Added Tax (Place of Supply of Goods) (Amendment) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-place-of-supply-of-goods-amendment-order-2010",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) This Order may be cited as the Value Added Tax (Place of Supply of Goods)(Amendment) Order 2010.\n(2) This Order comes into force on 1st January 2011 and has effect in relation to supplies made on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2923/article/1",
    "retrieved_at": "2026-10-29T02:23:18.975265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}